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v3.22.2

Loans and Borrowings (Tables) | 12 Months Ended
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Mar. 31, 2022
Disclosure Of Loans And Borrowings [Abstract] |
Summary of Interest Bearing Loans and Borrowings Measured at Amortized Cost/Fair Value | This note provides information about the contractual terms of Group’s interest bearing loans and borrowings, which are measured at amortized cost. For more information about the Group’s exposure to interest rate, foreign currency and liquidity risk, refer note 5 and 35.
|  | As at March 31 |
Particulars |  | 2021 |  |  | 2022 |
Non-current liabilities |  |  |  |  |  |  |  |
Secured bank loans |  |  | 426 |  |  |  | 955 |
Lease liabilities |  |  | 13,616 |  |  |  | 11,613 |
Convertible notes |  |  | 187,574 |  |  |  | 201,240 |
Non-current portion of loans and borrowings |  |  | 201,616 |  |  |  | 213,808 |
|  | As at March 31 |
Particulars |  | 2021 |  |  | 2022 |
Current liabilities |  |  |  |  |  |  |  |
Current portion of secured bank loans |  |  | 309 |  |  |  | 437 |
Current portion of lease liabilities |  |  | 2,030 |  |  |  | 2,339 |
Current portion of loans and borrowings |  |  | 2,339 |  |  |  | 2,776 |
Summary of Convertible Notes |
Convertible Notes |  |  |  |  |  |  |  |
|  | As at March 31 |
|  | 2021 |  |  | 2022 |
Opening balance |  |  | — |  |  |  | 187,574 |
Proceeds from issue of convertible notes |  |  | 230,000 |  |  |  | — |
Issue expenses |  |  | (6,539 | ) |  |  | — |
Net proceeds |  |  | 223,461 |  |  |  | 187,574 |
Amount classified as equity (net of issue expenses USD 1,105) (refer note 17) |  |  | (37,768 | ) |  |  | — |
Interest accrued |  |  | 1,881 |  |  |  | 13,666 |
Closing balance |  |  | 187,574 |  |  |  | 201,240 |
Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes |
|  |  |  |  |  |  |  |  |  | As at March 31, 2021 |  |  | As at March 31, 2022 |
Particulars |  | Currency |  | Interest rate |  |  | Year of maturity |  | Original value |  |  | Carrying amount |  |  | Original value |  |  | Carrying amount |
Secured bank loans |  | INR |  | 7%-10% |  |  | 2021 - 2027 |  |  | 1,288 |  |  |  | 735 |  |  |  | 2,154 |  |  |  | 1,392 |
Lease liabilities |  |  |  | 10%-11% |  |  | 2021 - 2028 |  |  | 33,118 |  |  |  | 15,646 |  |  |  | 33,222 |  |  |  | 13,952 |
Convertible notes |  | USD |  | 7.39% |  |  | 2024 |  |  | 230,000 |  |  |  | 187,574 |  |  |  | 230,000 |  |  |  | 201,240 |
Summary of Changes in Cash Flows from Financing Activities | Changes in cash flows from financing activities
|  | Liabilities |
|  | Secured bank loans |  |  | Lease liabilities |  |  | Convertible Notes |  |  | Total |
Balance as at March 31, 2019 |  |  | 707 |  |  |  | — |  |  |  | — |  |  |  | 707 |
Impact due to initial application of IFRS 16 |  |  | — |  |  |  | 24,877 |  |  |  | — |  |  |  | 24,877 |
Restated balance as at April 1, 2019 |  |  | 707 |  |  |  | 24,877 |  |  |  | — |  |  |  | 25,584 |
Proceeds from bank loans |  |  | 702 |  |  |  | — |  |  |  | — |  |  |  | 702 |
Repayment of bank loans |  |  | (316 | ) |  |  | — |  |  |  | — |  |  |  | (316 | )
Acquired though business combination |  |  | 9 |  |  |  | 945 |  |  |  | — |  |  |  | 954 |
Additions to lease liabilities |  |  | — |  |  |  | 3,974 |  |  |  | — |  |  |  | 3,974 |
Payment of lease liabilities |  |  | — |  |  |  | (3,481 | ) |  |  | — |  |  |  | (3,481 | )
Interest accrued |  |  | 61 |  |  |  | 2,731 |  |  |  | — |  |  |  | 2,792 |
Interest paid |  |  | (61 | ) |  |  | (2,731 | ) |  |  | — |  |  |  | (2,792 | )
Effect of change in foreign exchange rates |  |  | (71 | ) |  |  | (1,762 | ) |  |  | — |  |  |  | (1,833 | )
Balance as at March 31, 2020 |  |  | 1,031 |  |  |  | 24,553 |  |  |  | — |  |  |  | 25,584 |
Proceeds from bank loans |  |  | 191 |  |  |  | — |  |  |  | — |  |  |  | 191 |
Repayment of bank loans |  |  | (505 | ) |  |  | — |  |  |  | — |  |  |  | (505 | )
Proceeds from issuance of convertible notes (excluding equity component) |  |  | — |  |  |  | — |  |  |  | 191,127 |  |  |  | 191,127 |
Direct cost incurred in relation to convertible notes (excluding equity component) |  |  | — |  |  |  | — |  |  |  | (5,434 | ) |  |  | (5,434 | )
Additions to lease liabilities |  |  | — |  |  |  | 1,277 |  |  |  | — |  |  |  | 1,277 |
Adjustment due to modifications |  |  | — |  |  |  | (8,564 | ) |  |  | — |  |  |  | (8,564 | )
Payment of lease liabilities |  |  | — |  |  |  | (2,045 | ) |  |  | — |  |  |  | (2,045 | )
Interest accrued |  |  | 116 |  |  |  | 1,867 |  |  |  | 1,881 |  |  |  | 3,864 |
Interest paid |  |  | (116 | ) |  |  | (1,867 | ) |  |  | — |  |  |  | (1,983 | )
Effect of change in foreign exchange rates |  |  | 18 |  |  |  | 425 |  |  |  | — |  |  |  | 443 |
Balance as at March 31, 2021 |  |  | 735 |  |  |  | 15,646 |  |  |  | 187,574 |  |  |  | 203,955 |
Proceeds from bank loans |  |  | 1,169 |  |  |  | — |  |  |  | — |  |  |  | 1,169 |
Repayment of bank loans |  |  | (479 | ) |  |  | — |  |  |  | — |  |  |  | (479 | )
Additions to lease liabilities |  |  | — |  |  |  | 1,804 |  |  |  | — |  |  |  | 1,804 |
Adjustment due to modifications |  |  | — |  |  |  | (1,053 | ) |  |  | — |  |  |  | (1,053 | )
Payment of lease liabilities |  |  | — |  |  |  | (1,771 | ) |  |  | — |  |  |  | (1,771 | )
Interest accrued |  |  | 78 |  |  |  | 1,569 |  |  |  | 13,666 |  |  |  | 15,313 |
Interest paid |  |  | (78 | ) |  |  | (1,569 | ) |  |  | — |  |  |  | (1,647 | )
Effect of change in foreign exchange rates |  |  | (33 | ) |  |  | (674 | ) |  |  | — |  |  |  | (707 | )
Balance as at March 31, 2022 |  |  | 1,392 |  |  |  | 13,952 |  |  |  | 201,240 |  |  |  | 216,584 |

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